HM Revenue & Employment: Cyclists’ Meals & Tax

“Free meals and refreshments provided to cyclists on “cycle to work” days.
Some employers designate a few days each year as “cycle to work” days. In order to encourage employees to participate the employer may provide a free meal or refreshments. Under general principles such meals are a taxable benefit in kind but regulations exempt them from tax, as long as they are provided on designated “cycle to work” days”.